Line 8960 - Maintenance and repairs

You can deduct the cost of labour and materials for any minor repairs or maintenance done to property you use to earn business income.

However, you cannot deduct any of the following

• the value of your own labour
• the costs you incur for repairs that are capital in nature (capital expense)
• the cost you incur for repairs that have been reimbursed by your insurance company

For repairs that are capital in nature, you can claim a capital cost allowance (CCA).

You have to claim the maintenance and repairs related to business use of work space in your home as Business-use-of-home expenses.

Forms and publications

• Guide T4002, Business and Professional Income
• Guide T4037, Capital Gains
• Form T2125, Statement of Business or Professional Activities

Related topics

• Line 9936 - Capital cost allowance (CCA)
• Line 9945 - Business-use-of-home expenses
• Claiming capital cost allowance (CCA)
• Current or capital expenses

Date modified:

2016-01-05